Determination of consideration for taxable services - amount ...
Court Rules: Branch Office Not an Associated Enterprise; Tax Rules on Service Consideration Don't Apply Here.
June 27, 2017
Case Laws Service Tax AT
Determination of consideration for taxable services - amount debited to the books of accounts - The admitted facts are that the appellant is a branch project office of the Japanese company and not an associated enterprise of the Japanese company. The above said explanation will cover only transactions between associated enterprises as clarified by the Board.
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